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Environment Law — Environmental Clearance — Prior clearance — Mandatory character — Prior environmental clearance under EIA Notification, 2006 is mandatory, being founded on the precautionary principle and couched in imperative terms — Word “prior” and the graded four-stage screening, scoping, public consultation and appraisal process render an anterior assessment the sine qua non of the clearance regime — Decriminalisation of contraventions under Jan Vishwas (Amendment of Provisions) Act, 2023 does not alter this mandatory character. Bharatiya Nagarik Suraksha Sanhita, 2023 — Section 415 — Appeal — Maintainability — Conviction recorded for first time by appellate court reversing acquittal — An appeal under Section 374 CrPC (Section 415 BNSS) is not maintainable against a judgment of conviction recorded by a Sessions Court while exercising appellate jurisdiction and reversing an order of acquittal passed by the Trial Court — No such second appeal is contemplated under CrPC or BNSS — The only remedy available is revision under Section 397 r/w 401 CrPC (Section 438 r/w 442 BNSS) Income Tax Act, 1961 — Section 44B — “Carriage” of passengers — Meaning and scope of — Cruise operations by non-resident shipping entity — Held, the word “carriage” under Section 44B cannot be restrictively construed to mean movement only from Port A to Port B. A round-trip cruise voyage, where passengers have the option to disembark at intermediate ports without compulsion to return to the originating port, constitutes carriage of passengers within the meaning of Section 44B. Provision of incidental on-board entertainment and hospitality does not alter the essential character of the activity as carriage of passengers. Criminal Procedure Code, 1973 (CrPC) — Section 482 — Quashing of FIR — Scope of inquiry — Mini-trial impermissible — At the stage of considering quashing of an FIR, the Court’s inquiry is confined to whether the allegations, taken at face value, prima facie disclose commission of a cognizable offence — Court cannot conduct a “mini-trial” by sifting evidence, assessing probabilities, or evaluating witness credibility — High Court exceeding these limits by examining trap proceedings, absence of personal recovery, and departmental enquiry findings, held impermissible. Succession Act, 1925 — Sections 33, 35 and 38 — Hindu/Christian Succession — Applicability of S. 33 confined to property owned by deceased male; erroneous application by High Court set aside — Where property was purchased and registered in the joint names of two wives, the same is owned by them and not by the husband, notwithstanding that he provided the consideration — Section 33, which governs devolution on intestacy of a male’s property between his widow and lineal descendants, is not attracted to property never vested in the husband’s name — High Court’s application of S. 33 to the entirety of the suit property held misconceived.

As a result of accident, appellant suffered 26% disability of right lower limb, 25% disability due to urethral injury and 38% disability to whole body – Even though disability suffered by appellant is not 100%, his working capacity has been reduced to zero – Competent Court is entitled to award higher compensation to victim of accident – Amount of compensation enhanced to Rs. 8,37,640/-.

  (2012) ACJ 191 : (2011) 13 JT 205 : (2012) 1 RCR(Civil) 509 : (2011) 12 SCALE 658 : (2012) 1 TAC 376 : (2012) 1 UJ 89 SUPREME…

Modvat credit – Learned counsel for the appellant pointed out a circular by which Modvat credit has been given on inputs like chemicals and resins, etc. used in the manufacture of sand moulds for subsequent production of iron castings. Learned counsel also pointed out that in respect of the same goods, in the Jamshedpur factory of the same assessee, this benefit has been given to the appellant – Appeal allowed.

  (1998) 79 ECR 513 : (1997) 92 ELT 4 : (1998) 7 JT 474 : (1998) 9 SCC 176 SUPREME COURT OF INDIA TELCO LIMITED, PUNE — Appellant Vs.…

Criminal Procedure Code, 1973 (CrPC) – Section 321 – Withdrawal from prosecution – Dismissal of application by Trial Court and High Court – Prosecution of MLA for submitting false and fabricated medical bills – Ethics Committee having accepted apology recommended for withdrawal of criminal case pending against appellant but Courts below refused to oblige – Application for withdrawal filed by Public Prosecutor was not based on his own independent application of mind

  (2009) 12 JT 198 : (2009) 15 SCC 604 : (2009) 13 SCR 494 SUPREME COURT OF INDIA SRI YERNENI RAJA RAMCHANDER @ RAJABABU — Appellant Vs. STATE OF…

Income Tax Act, 1963 – Section – 245C, 245H, 245D – Application for settlement – The assessee approached the Settlement Commission (Commission) with an application under Section 245-C of the Act – Section 245-H empowers the Commission to grant immunity from prosecution to an applicant if it is satisfied that he has made full disclosure of his income and has fully cooperated with the Commission

  (1996) 2 AD 629 : (1996) 132 CTR 290 : (1996) 219 ITR 618 : (1996) 3 JT 144 : (1996) 2 SCALE 655 : (1996) 8 SCC 154…

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